1.audit 审计 T_[5 ZYy
2.attestation 鉴证 ?$MO!
3.credibility 可信赖程度 [9d\WPLC
4.audit of financial statements 财务报表审计 YpgO]\/w
5.agreed-upon procedures 执行商定程序 (%'`t(<
6.high levels of assurance 高水平保证 NIAji3
7.compilation 编制 d*x&Uh[K
8.reliability 可靠性 [e>2HIS,
9.relevance 相关性 9a#Y
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10.professional skepticism 职业谨慎 l{QlJ>%~{;
11.objectivity 客观性 g_@b- :$Yq
12. professional competence 专业胜任能力 GX'S4B
13.Senior/CPA-in-charge 项目经理 X
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14.audit engagement letter 业务约定书 oT|:gih5
15.recurring audit 连续审计 Gd`s0
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16.the client 委托人 liBFx6\"S
17.change CPA 更换注册会计师 HQSFl=Q
18.the existing CPA 现任注册会计师 J|
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19.the successor CPA 后任注册会计师 qOAP_\@T
20.the preceding CPA前任注册会计师 5&.I9}[)j
21.issue the audit report 出具审计报告 uqVarRi$
22.expert 专家 <sn,X0W
23.the board of directors 董事会 #
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24.knowledge of the entity‘ s business 了解被审计单位情况 e5D\m g)
25.assess material misstatement risks评估重大错报风险 U] P{~
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 .e4upTGU
27.a general knowledge of —— 初步了解―――的情况 ;
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28.a more knowledge of—— 进一步了解的情况 7[0<,O6Q
29.the prior year‘s working papers 以前年度工作底稿 He%v
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30.minutes of meeting 会议纪要 '!`| H 3
31.business risks 经营风险 R[kF(C&
32.appropriateness 适当性 P'<j<h6
33.accounting estimate 会计估计 N/[!$B0H@
34.management representations 管理层声明 OKAmw>{
35.going concern assumption 持续经营假设 4b+_|kYb
36.audit plan 审计计划 %!DTq`F
37.significant audit areas 重点审计领域 ['Qh#^p
38.error 错误 OnyAM{$g
39.fraud舞弊 .$
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40.modified or additional procedures 修改或追加审计程序 vsPIvW!V
41.misappropriation of assets 侵占资产 (Q.tH
42.transactions without substance 虚假交易 qeC^e}h
43.unusual pressures 异常压力 ,kUg"\_k
44.the suspected noncompliance 涉嫌存在违法行为 |"[;0)dw^
45.materialiy 重要性 TEbIU8{Y
46.exceed the materiality level 超过重要性水平 Z{gDE
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47.approach the materiality level 接近重要性水平 Esm
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48.an acceptably low level 可接受水平 );?tGX
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 AF,
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50.misstatements or omissions 错报或漏报 B`w8d[cL7
51.aggregate 总计 &XW~l>!+
52.subsequent events 期后事项 )(rr1^Xer
53.adjust the financial statements 调整财务报表 C~^T=IP
54.perform additional audit procedures 实施追加的审计程序 )` S5>[6
55.audit risk 审计风险 D~TlG@Pq
56.detection risk 检查风险 '3~m},0
57.inappropriate audit opinion 不适当的审计意见 s@g _F
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 -X3CrW
60.the acceptable level of detection risk 可接受的检查风险